Luxury tax rate adjustment imposes higher levy on hotel proprietors' turnover receipts, effective under Delhi Luxuries regime.
The government, exercising powers under section 3(2) of the Delhi Tax on Luxuries Act, 1996, notifies that the rate of tax to be levied on the turnover of receipt of a proprietor of hotels shall be fifteen percent, with effect from 1st August 2015, and supersedes the earlier notification dated 22nd June, 2009, except as to past acts.

Customs notification amendment expands authorised signatory to include Chief Executive Officer alongside functional Director under statutory power.
The notification amends Notification No.39/96-Customs by substituting, in the TABLE against S.No.10A, column (3), Explanation, item (ii), the words "functional Director" with "functional Director or the Chief Executive Officer, as the case may be," thereby expressly recognising the Chief Executive Officer alongside the functional Director for the specified purpose; the change is effected under statutory powers and published as Notification No.42/2015-Customs.

Customs exemption amendment expands specified anti tuberculosis drugs and diagnostic equipment eligible for relief under the notification.
Amendment substitutes the operative date in the Explanation of the customs exemption notification and replaces the prior TABLE with a new TABLE itemising exempt goods under two categories: Anti Tuberculosis Drugs (specified formulations and pediatric and adult presentations) and Diagnostics and Equipments (specified laboratory devices, molecular and microscopy platforms, culture reagents, cartridges and supporting equipment), effectuating the exemption scope under the Central Government's powers under the Customs Act.

Central Excise exemption updates: effective date deferred and exempt list revised to include anti tuberculosis drugs and diagnostics.
Substitutes the earlier effective date with a later effective date and replaces the TABLE of exempted goods, listing two categories: Anti Tuberculosis Drugs-specific formulations, dosages, pediatric forms, injectables and related compounds-and Diagnostics and Equipments-laboratory devices, molecular testing platforms, reagents, cartridges and calibration services, thereby updating the schedule of items exempted under the principal Central Excise notification.

Income-tax rule amendment: substitution of ITR-3/ITR-4/ITR-5/ITR-6/ITR-7 forms, effective 1 April 2015.
The Central Board of Direct Taxes, under section 295 of the Income-tax Act, 1961, issues the Income-tax (Tenth Amendment) Rules, 2015 (Notification No.61/2015) to substitute new FORMS for ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7 in Appendix-II of the Income-tax Rules, 1962; the rules are deemed effective from 1 April 2015.

Appointment of Part Time Member to securities regulator under statutory authority, with tenure from assumption of charge.
Appointment of Shri Arun P. Sathe as a Part Time Member of the Securities and Exchange Board of India under Section 4(1)(d) of the SEBI Act, 1992 read with the service rules, with a tenure of three years from assumption of charge or until further orders, effected by Central Government notification dated 28 July 2015.

Anti-dumping duty on compact fluorescent lamp imports to address dumped pricing and likely injury to domestic industry.
Imposes anti-dumping duty on Compact Fluorescent Lamps originating in or exported from the People's Republic of China for five years, following findings that such lamps were sold at dumped and below-cost prices and likely to cause material injury to the domestic industry. The notification sets the tariff heading, describes the product scope (including integrated and unassembled types with or without ballast, control gear or choke), specifies a per-piece duty rate in the currency shown in the Table, and requires payment in Indian currency using the exchange rate applicable on the bill of entry date.

Port equivalence for sawn timber exports permits Nepal-bound shipments from Raxaul where logs imported via Kolkata under grouped ports.
Amendment conditions sawn timber exports on the same firm acting as importer and exporter and on import and export being effected from designated ports, with specified port-equivalences: Mangalore/Tuticorin grouped, Kandla/Mumbai/Mundra/Nhava Sheva grouped, and Kolkata port treated as equivalent to the LCS of Raxaul for exports to Nepal; applicable only where sawn timber is produced exclusively from imported wood logs.

Common Adjudicating Authority designated to adjudicate a specified customs show cause notice relating to an importer.
The Central Board of Excise and Customs appoints the Additional Commissioner of Customs (Port Import), 15/1 Strand Road, Customs House, Kolkata as the Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act, 1962, to exercise the powers and discharge the duties of the listed Additional Commissioners of Customs at specified ports and ICDs, limited to adjudicating matters arising from the show cause notice issued to M/s Robot Mining Equipments Pvt. Ltd. dated 22 November 2014.

Common Adjudicating Authority appointment: Joint/Additional Commissioner empowered to adjudicate show cause notices concerning Woodkala Impex across specified customs jurisdictions.
The Joint/Additional Commissioner of Customs, Inland Container Depot, Hyderabad is designated as the Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act, 1962 to exercise powers and discharge duties of specified Joint/Additional Commissioners of Customs at Hyderabad, Mundra and Kandla for adjudication of show cause notices issued in relation to M/s Woodkala Impex (P) Ltd and others.

Cost Inflation Index updated for a financial year, adding a new index value affecting capital gains computation.
Amendment inserts a new Cost Inflation Index entry for the financial year 2015-16 into the notified table of indexation values used for computing indexed cost of acquisition for capital gains under the Income-tax framework, effected by Notification No. 60/2015 dated 24 July 2015 which amends the principal Gazette notification S.O. 709(E).

Amendment to export regulations removes a specific clause in Regulation 4, altering regulatory obligations for exporters.
Amendment deletes clause (h) of Regulation 4 in the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000, as a partial modification of Notification No. FEMA.23/2000-RB. Titled the Foreign Exchange Management (Export of Goods and Services) (Second Amendment) Regulations, 2015, the amendment takes effect on publication in the Official Gazette and removes the specified sub-clause without adding replacement text.

Tariff value fixation under Customs Act: Updated import values set for edible oils, metals, seeds and nuts.
Exercising statutory valuation power under the Customs Act, the notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs valuation notification to set US dollar tariff values for specified goods including crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, poppy seeds, areca nuts, and specified entries for gold and silver where certain notification benefits apply, specifying units of valuation and noting most values remain unchanged.

Appointment of Commissioner for Value Added Tax: new incumbent assumes statutory duties to administer Delhi VAT.
The Lieutenant Governor, under the Delhi Value Added Tax Act, appoints Commissioner, Value Added Tax to perform the Act's purposes; the appointment is effective from the date the appointee assumes charge and is communicated by government notification.

Customs exemption for cut and polished diamonds permits duty-free import for grading subject to bond, documentation and re-export conditions.
Exemption from customs duty and integrated tax is available for cut and polished diamonds imported for grading or certification by specified laboratories and agencies, conditional on furnishing a general bond, detailed bill of entry and shipping bill descriptions with an "only for certification and grading" endorsement, allocation of a unique control number and separate accounts, cross-referencing of import and export documents, submission of a certificate confirming identity of re-exported diamonds, compliance with foreign exchange realisation/waiver procedures, allowance of Customs audits, quarterly reporting, and re-export within the prescribed time limit from the port of import.

Appropriate duty includes nil and concessional duties, clarifying that exemptions and concessional service tax fall within tariff conditions.
The notification inserts Explanations in ANNEXURE Conditions 16 and 20 stating that appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification in force. In Conditions 25 and 52A the referenced statutory provision is substituted and Explanations are added to provide that appropriate duty, appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification in force.

Definition of appropriate duty broadened to include nil and concessional rates under amended excise notification.
The notification substitutes the reference to section 66 with section 66B in the opening proviso of the principal Central Excise notification and inserts an Explanation that appropriate duty, appropriate additional duty or appropriate service tax includes nil duty or nil service tax and concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.

Appropriate duty clarified to include nil or concessional duty, ensuring these terms apply despite separate exemption notifications.
The notification amends No.30/2004 Central Excise by inserting an Explanation that "appropriate duty" and "appropriate additional duty" include nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.

Import controls for controlled substances require a No Objection Certificate before import of listed precursor chemicals.
Import of the enumerated precursor and controlled chemical substances in Chapters 28 and 29 of the ITC (HS), 2012 is permitted only upon obtaining a No Objection Certificate (NOC) from the designated narcotics authority; entries are categorized as Free or Restricted, and specific items or forms (including certain salts, preparations, and oils above composition thresholds) require an NOC as a condition of import under the NDPS Act framework.

Special Economic Zone designation expanded to include an additional plot, increasing the notified IT/ITES SEZ area.
Notification adds an additional 0.5915 hectares at Plot Number 3B, Sector 126, Noida to an existing sector specific Special Economic Zone for Information Technology and IT enabled services, effected under the SEZ Act and SEZ Rules via the statutory notification power, increasing the SEZ's total notified area.